offshoot

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offshoot

Botany a shoot or branch growing from the main stem of a plant
References in periodicals archive ?
Industry incumbents with abundant but underexploited knowledge provide opportunities for spin-off formation by employees (Agarwal, Echambadi, Franco, & Sarkar, 2004).
A spin-off occurs when a firm distributes at least 80% of its shares in a wholly owned subsidiary to its existing shareholders on a pro rata basis, thereby creating a separate publicly traded company.
Finally he wants (4) to discover which factors facilitate the creation of a spin-off success.
The IRS has offered three alternative representations the company may make with respect to whether a spin-off and an acquisition of shares in the Parent or Spinco before or after the spin-off are part of a plan under section 355(e).
Qualitative interview data suggest that Xerox's practices caused its spin-offs to search locally near Xerox's own business, while spin-offs governed by outside investors' practices searched a broader space for commercializing their technologies.
2002-49, another important ruling on the active trade or business requirement of a spin-off.
com (NL/NL 1/31/00), ucg's first spin-off, the outlook for success appears rosy.
The rule would defeat the tax purpose of a spin-off--that is, to allow the distributor to dispose of the spin-off entity tax-free.
Titan has scheduled an investor conference call to discuss the proposed spin-off at 12 noon on Tuesday, January 30, 2007.
A divisive distribution (Distribution) is a spin-off, split-off or split-up.
1) A number of related provisions and conforming amendments were adopted at the same time, the cumulative effect of which is to revise substantially the conditions for obtaining a tax-free separation -- whether as a spin-off, split-off, or split-up(2) -- of one corporation from another pursuant to section 355.
25, Accounting for Stock Issued to Employees, when employers change the provisions of stock option plans following a spin-off or recapitalization.